Civic Intelligence

Indiana Math & Science Academy North

EIN 27-2184783 • 501(c)3 • Indianapolis, IN

Profile

To prepare students for college by creating an effective learning community of higher standards and expectations with a rigorous curriculum focusing on science, math, and technology.

7435 N Keystone AveIndianapolis, IN 46240

north.imsaindy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.87x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

1.34x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

37th percentile

0.2%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$105,457

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

22nd percentile

-3.3%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

29th percentile

-2.4%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$15,608,854

Down $537,616 (-3.3%) from 2024

Liabilities

Down

$13,528,378

Down $552,925 (-3.9%) from 2024

Net Assets

Up

$2,080,476

Up $15,309 (+0.7%) from 2024

Operations
Liabilities / Revenue84th percentileNet Margin37th percentile

Revenue

Down

$10,130,802

Down $250,694 (-2.4%) from 2024

Expenses

Down

$10,115,493

Down $331,754 (-3.2%) from 2024

Net Income

Up

$15,309

Up $81,060 (+123%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2016: $1,187,605Liabilities 2016: $514,552Net Assets 2016: $673,0532016Assets 2017: $707,432Liabilities 2017: $419,078Net Assets 2017: $288,3542017Assets 2018: $728,119Liabilities 2018: $573,270Net Assets 2018: $154,8492018Assets 2019: $855,306Liabilities 2019: $670,660Net Assets 2019: $184,6462019Assets 2020: $1,925,091Liabilities 2020: $1,607,282Net Assets 2020: $317,8092020Assets 2021: $2,378,920Liabilities 2021: $878,800Net Assets 2021: $1,500,1202021Assets 2022: $15,463,931Liabilities 2022: $13,674,722Net Assets 2022: $1,789,2092022Assets 2023: $16,139,374Liabilities 2023: $14,008,456Net Assets 2023: $2,130,9182023Assets 2024: $16,146,470Liabilities 2024: $14,081,303Net Assets 2024: $2,065,1672024Assets 2025: $15,608,854Liabilities 2025: $13,528,378Net Assets 2025: $2,080,4762025

Highlighted filing

2025

Assets$15,608,854
Liabilities$13,528,378
Net Assets$2,080,476
Open 2025 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2016: $6,339,209Expenses 2016: $6,135,869Net Income 2016: $203,3402016Revenue 2017: $5,720,617Expenses 2017: $6,105,316Net Income 2017: -$384,6992017Revenue 2018: $6,100,631Expenses 2018: $6,234,136Net Income 2018: -$133,5052018Revenue 2019: $6,569,890Expenses 2019: $6,540,093Net Income 2019: $29,7972019Revenue 2020: $7,097,631Expenses 2020: $6,964,468Net Income 2020: $133,1632020Revenue 2021: $9,108,480Expenses 2021: $7,926,169Net Income 2021: $1,182,3112021Revenue 2022: $9,488,343Expenses 2022: $9,199,254Net Income 2022: $289,0892022Revenue 2023: $10,259,590Expenses 2023: $9,917,881Net Income 2023: $341,7092023Revenue 2024: $10,381,496Expenses 2024: $10,447,247Net Income 2024: -$65,7512024Revenue 2025: $10,130,802Expenses 2025: $10,115,493Net Income 2025: $15,3092025

Highlighted filing

2025

Revenue$10,130,802
Expenses$10,115,493
Net Income$15,309
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,608,854
Liabilities
$13,528,378
Net assets
$2,080,476
Revenue
$10,130,802
Expenses
$10,115,493
Net income
$15,309
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$15.6$13.5$2.08$10.1$10.1$0.02
2024Detailed filing. Detailed filing data is available for this year.$16.1$14.1$2.07$10.4$10.4$0.07
2023Detailed filing. Detailed filing data is available for this year.$16.1$14.0$2.13$10.3$9.92$0.34
2022Detailed filing. Detailed filing data is available for this year.$15.5$13.7$1.79$9.49$9.20$0.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.88$1.50$9.11$7.93$1.18
2020Detailed filing. Detailed filing data is available for this year.$1.93$1.61$0.32$7.10$6.96$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.67$0.18$6.57$6.54$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.73$0.57$0.15$6.10$6.23$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.71$0.42$0.29$5.72$6.11$0.38
2016Detailed filing. Detailed filing data is available for this year.$1.19$0.51$0.67$6.34$6.14$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 14, 2026
Return Version
2024v5.5
Gross Receipts
$10,130,802
Mission and Program Overview

Mission

To prepare students for college by creating an effective learning community of higher standards and expectations with a rigorous curriculum focusing on science, math, and technology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,665,364$11,324,423▼ $340,941
Savings and Temporary Cash Investments$2,490,886$2,079,289▼ $411,597
Cash and Non-Interest-Bearing Accounts$1,182,104$1,319,261▲ $137,157
Pledges and Grants Receivable$428,681$546,884▲ $118,203
Intangible Assets$378,094$330,832▼ $47,262
Prepaid Expenses and Deferred Charges$1,341$8,165▲ $6,824
Total Assets$16,146,470$15,608,854▼ $537,616
Liabilities
Tax Exempt Bond Liabilities$12,635,000$12,500,000▼ $135,000
Accounts Payable and Accrued Expenses$905,890$867,332▼ $38,558
Other Liabilities$94,377$121,695▲ $27,318
Deferred Revenue$446,036$39,351▼ $406,685
Total Liabilities$14,081,303$13,528,378▼ $552,925
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,065,167$2,080,476▲ $15,309
Total Net Assets Fund Balance$2,065,167$2,080,476▲ $15,309
Total Liabilities and Net Assets / Fund Balance$16,146,470$15,608,854▼ $537,616

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,813,854$736,146$9,550,000
Leasehold Improvements$2,378,895$200,956$2,579,851
Equipment$131,674$142,732$274,406
Compensation and Service Providers
Top Officer Pay23rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara GarrettPrincipalFT$94,736$10,721$105,457

Board Members and Trustees

NameTitle
Bernice Valentine-wattsAcd. Excellence Committee Chair
Jim SparksBoard Chair
Toby MillerFinance Chair
Daniel PiersonVice Board Chair
Alonzo RossMember
Charise FrazierMember
Jazmin SandersMember
Nestor PerezMember
Nikola L ColemanMember
Revenue and Support

Revenue Composition

Contributions and Grants
$9,815,922
Program Service Revenue
$26,674
Investment Income
$124,127
Other Revenue
$164,079
All Other Contributions
$346,740
Change in Net Assets
$15,309

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,130,802
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$10,130,802
Total Revenue per Form 990
$10,130,802
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,542,882
Other Expenses$4,572,611
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,313,893$1,114,725-$4,428,618
Fees for Services Management-$772,384-$772,384
Interest$736,456--$736,456
Occupancy$405,384--$405,384
Depreciation Depletion$374,697--$374,697
Other Employee Benefits$264,468$103,145-$367,613
Fees for Services Other$304,863$23,079-$327,942
Payroll Taxes$233,749$91,163-$324,912
Pension Plan Contributions$211,838$82,618-$294,456
Office Expenses$127,012$16,869-$143,881
Current Officers, Directors, Trustees, and Key Employees$94,849$32,434-$127,283
Information Technology$68,550--$68,550
Other Expenses$61,934$106,989-$61,934
All Other Expenses$50,398--$50,398
Advertising-$31,873-$31,873
Fees for Services Accounting-$27,875-$27,875
Travel$17,509--$17,509
Fees for Services Legal-$5,046-$5,046
Total Functional Expenses$7,707,293$2,408,200$0$10,115,493

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,115,493
Total Expenses per Audited Statements$10,115,493
Total Expenses per Form 990$10,115,493
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliated Entity$121,695

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIndiana Finance Authority2022-06-09$12,625,000Finance the purchase and renovation of its building
BIndiana Finance Authority2022-06-07$285,000Finance the purchase and renovation of its building

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$12,625,000-$135,000$250,000
B$285,000-$275,000$285,000

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The organization has contracted with concept schools, inc. To provide educational, administrative, and management services.”

Form 990, Part VI, Section A, Line 8B

“The organization did not have committees with the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“A copy of the form 990 is provided to each member of the board of directors for review and comment prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Members of the board of directors are not required to submit an annual disclosure of interests document; however, members are required to disclose any matters involving a potential conflict at the time that the matter arises. At board of directors meetings, any potential conflicts with an issue at hand are presented and discussed. The party in conflict is precluded from advocating for the action to be taken and from voting on the matter. The board minutes report the nature of the conflict and its resolution.”

Form 990, Part VI, Section B, Line 15

“The organization is managed by concept schools, inc. And as such does not directly employ a ceo, executive director, or other executive personnel. The compensation of school employees is determined by reference to industry norms and approved by the board of directors.”

Form 990, Part VI, Section C, Line 19

“All governing documents are available for public inspection and may be obtained upon request of the organization's business manager. In addition, board meetings are open to the public whereby any inquiries will be addressed.”

Filing and Contact Details

Filer

Filer Name
Indiana Math & Science Academy North
EIN
27-2184783
Phone
3172597300
Address
7435 N KEYSTONE AVE, INDIANAPOLIS, IN 46240

Signing Officer

Name
Jim Sparks
Title
Chairman
Phone
3172597300
Signed
2026-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Sparks
Formed
2010
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
121
Volunteers
25

Preparer

Firm
Donovan Pc
Address
5151 E US HWY 36, AVON, IN 46123
Preparer
Abigail Hedges CPA
Phone
3177456411
Supplemental Narrative

Additional Explanations

Part XII Line 2C

“The organization's board of directors assumes the oversight of the audit and selection of an independent accountant. The selection and review process has not changed from the previous year.”

Financial Statement Notes

PART X, LINE 2:

“The school received a determination from the u.s. Department of treasury stating it qualifies under the provisions of section 501(c)(3) of the internal revenue code as a tax-exempt organization; however, the school would be subject to tax on income unrelated to its tax-exempt purpose. For the years ended june 30, 2025 and 2024, no accounting for federal and state income taxes was required to be included in the accompanying financial statements. Professional accounting standards require the school to recognize a tax liability only if it is more likely than not the tax position would not be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax liability greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax liability is recorded. The school examined this issue and determined there are no material contingent tax liabilities or questionable tax positions. Tax years ended after june 30, 2021 are open to audit for both federal and state purposes.”

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IRS990/Desc0OUR SCHOOL OFFERED AN ACADEMIC PROGRAM AIMED AT PROVIDING A COMPREHENSIVE AND NURTURING EDUCATIONAL ENVIRONMENT FOR STUDENTS IN KINDERGARTEN THROUGH 12TH GRADE AND TO FOSTER ACADEMIC EXCELLENCE, PERSONAL GROWTH, AND SOCIAL DEVELOPMENT. THROUGH A RIGOROUS CURRICULUM, DEDICATED EDUCATORS, AND A SUPPORTIVE COMMUNITY, WE STRIVE TO EQUIP STUDENTS WITH ESSENTIAL KNOWLEDGE, CRITICAL THINKING SKILLS, AND VALUES THAT WILL PREPARE THEM FOR SUCCESS IN HIGHER EDUCATION AND IN LIFE.CLIENTS SERVED: 680 STUDENTS IN GRADES K-12.DURATION: PROVIDED THROUGHOUT THE ACADEMIC YEAR, CONSISTING OF 30-WEEK SESSIONS.ACTIVITIES: CONDUCTED DAILY LESSONS AND INTERACTIVE LEARNING ACTIVITIES, RESULTING IN AN AVERAGE 5% IMPROVEMENT IN STANDARDIZED TEST SCORES.
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IRS990/MissionDesc0TO PREPARE STUDENTS FOR COLLEGE BY CREATING AN EFFECTIVE LEARNING COMMUNITY OF HIGHER STANDARDS AND EXPECTATIONS WITH A RIGOROUS CURRICULUM FOCUSING ON SCIENCE, MATH, AND TECHNOLOGY.
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IRS990/OtherExpensesGrp/Desc2DUES & FEES
IRS990/OtherExpensesGrp/Desc3TEXTBOOKS
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IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt091163
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IRS990/PayrollTaxesGrp/TotalAmt0324912
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt082618
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0211838
IRS990/PensionPlanContributionsGrp/TotalAmt0294456
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0428681
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUMMER ENRICHMENT PROGRAM:OBJECTIVE: OUR SCHOOL OFFERED AN ACADEMIC ENRICHMENT PROGRAM AIMED AT IMPROVING STUDENTS' CORE SKILLS IN MATH AND LANGUAGE ARTS.CLIENTS SERVED: APPROXIMATELY 150 STUDENTS, PARENTS, AND COMMUNITY MEMBERS.DURATION: DURING SUMMER BREAK, FROM JUNE TO MID JULY.ACTIVITIES: CONDUCTED DAILY MATH AND ELA LESSONS, TUTORING SESSIONS, AND INTERACTIVE LEARNING ACTIVITIES
IRS990/ProgSrvcAccomActy3Grp/Desc0STEAM EXTRACURRICULAR PROGRAM:OBJECTIVE: OFFERED A SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, AND MATH (STEAM) PROGRAM TO PROMOTE HANDS-ON LEARNING AND CREATIVITY.CLIENTS SERVED: 680 STUDENTS IN GRADES K-12.DURATION: TWO SEMESTERS.ACTIVITIES: CONDUCTED WEEKLY STEAM LESSONS, INCLUDING ROBOTICS, CODING, AND ART PROJECTS, RESULTING IN A 20% INCREASE IN STUDENT INTEREST IN STEAM-RELATED SUBJECTS
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt015309
IRS990/RegularMonitoringEnfrcInd01
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IRS990/RentalIncomeOrLossGrp/RealAmt096413
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATED ENTITY
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL RECEIVED A DETERMINATION FROM THE U.S. DEPARTMENT OF TREASURY STATING IT QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION; HOWEVER, THE SCHOOL WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE. FOR THE YEARS ENDED JUNE 30, 2025 AND 2024, NO ACCOUNTING FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE SCHOOL TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD NOT BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE SCHOOL EXAMINED THIS ISSUE AND DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS ENDED AFTER JUNE 30, 2021 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt010115493
IRS990ScheduleD/TotalLiabilityAmt0121695
IRS990ScheduleD/TotalRevenuePerForm990Amt010130802
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IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
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IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ENROLLMENT APPLICATIONS ARE PROVIDED ONLINE AT WWW.IMSAINDY.ORG. THE ADMISSION POLICY CLEARLY STATES THAT ENROLLMENT IS OPEN TO ALL STUDENTS ON A SPACE AVAILABLE BASIS AND THAT THE SCHOOL DOES NOT DISCRIMINATE IN ANY MANNER.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES STATE FUNDS UNDER THE INDIANA CHARTER SCHOOL ACT (INDIANA CODE 20-24). THE ORGANIZATION ALSO RECEIVES FEDERAL FUNDS UNDER GRANTS FOR INSTRUCTION AND SCHOOL LUNCHES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00

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